Lol... No its not... But X1 is nice, but nowhere near the AK240... Nor should it be. X3 is just different, it's a fun player. I love the hardware controls, battery life is great, it's sturdy, and I don't worry about it. SQ is very nice in the X3 and depending on my mood, Ill grab it first. The 240 is different, it's clear, crystal clear, sounds amazing... But sometimes. I just want fun and X3 is great for that.
They do compare the X5 to the AK240, have you ever listened to the X5? I do know the AK240 sounds better but I hear its very marginal at best.